Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms

This paper discusses the role of multinational firms and double taxation treaties for corporate income taxation in open economies. We show that it is optimal for a small open economy to levy positive corporate income taxes if multinational firms are taxed according to the full taxation after deduction system or the foreign tax credit system. Positive corporate taxes also occur in the asymmetric case where some countries apply the exemption system and others apply the tax credit system. If all countries apply the exemption system, the optimal corporate income tax is zero. We also show that, under tax competition, corporate income taxes are not necessarily too low from the perspective of the economy as a whole. While the undertaxation result is confirmed for the case of the exemption system, tax rates may also be inefficiently high if the deduction or the credit systems are applied.     

第三方负责回收的再制造闭环供应链效率分析

研究了在两个销售商进行古诺竞争的情况下,第三方负责回收的再制造闭环供应链收益,分别讨论了生产商占统治地位和销售商占统治地位时对结构效率的影响。结果表明,回收价格是回收行为的驱动因素,回收价格越低,第三方回收努力系数越大,且社会总剩余越大;与销售商占统治地位相比,生产商占统治地位时存在效率损失;通过契约先谋求供应链的整体收益最大,然后根据契约规定的比例进行收益共享,不仅实现了供应链成员的共赢,而且实现了社会总剩余最大。     

Scarcity and appropriative competition

This paper formalizes the commonsensical hypothesis that resource scarcity causes a large allocation of time and effort to appropriative competition. Our main innovation is to model explicitly the positive intertemporal effect of consumption on the probability of survival. The critical assumption is that this effect becomes stronger as resources become scarcer. We also show that anticipated future resource abundance increases the incremental value of survival and, consequently, amplifies the current allocation of time and effort to appropriative competition. Interestingly, if resources are currently scarce, then larger anticipated future abundance can cause a big enough increase in the time and effort allocated to appropriative competition to result in a decrease in the sum of current and expected future utility, a “paradox of anticipated abundance”.     

西安市普通高校开设形体训练课的现状调查

在查阅大量文献资料的基础上,以西安地区普通高校形体训练课为研究对象,综合运用问卷调查法、专家访谈法、数理统计和逻辑分析等多种研究方法,对西安市普通高校开设形体训练课的现状进行调查。     

STRATEGIC EXPORT POLICY IN VERTICALLY RELATED MARKETS

This paper analyses how strategic export policies are affected by introducing an imperfectly competitive intermediate good into a Bertrand duopoly model with product differentiation, where a home and a foreign final‐good firm export to a third‐country market. It is shown that when the home and foreign markets for the intermediate good are segmented, the optimal export policy towards the final good is a tax. In contrast, under integrated markets, the optimal export intervention is a subsidy. Whether bilateral export intervention is welfare improving compared with free trade, depends on the degree of product differentiation between the home and foreign final goods.